2 results for “transfer pricing”+ Section 56(2)(x)clear
Sorted by relevance
In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R
price paid Rs 1.20,00,000i e. Rs 56 06.000/is added to the income of assessee under provision of section 56(2)(vii)(b) (ii) of IT Act,1961. (Addition of Rs.56,06,000/-] 5. The assessee has made capital addition of Rs 2 lacs & Rs 1 lac on 1110/2013 & 31/10/2013 respectively till this date assessee has made withdrawal